Articles
<![CDATA[Risiko Kredit, Kecukupan Modal, Likuiditas, dan Profitabilitas Lembaga Perkreditan Desa Kabupaten Badung ]]>
<![CDATA[I Gusti Agung Putu Nadya Aundria Paramita]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p10
<![CDATA[The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability. Keywords: Credit Risk; Capital Adequacy; Liquidity; Profitability]]>
<![CDATA[Pengaruh Work-Family Conflict Terhadap Turnover Intention dengan Burnout Sebagai Variabel Pemoderasi ]]>
<![CDATA[A. A. Ngr Gde Punia Artawan Putra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i03.p07
<![CDATA[This study aims to determine work-family conflict and burnout can affect turnover intention with burnout being the moderating variable. The location of the research was carried out in all Tax Consultant Offices in Bali. The population of confirmed tax consultant employees is 335 people by taking a sample of 77 using purposive sampling method. The study used primary data obtained from questionnaires distributed to each respondent and then regression was performed using moderate regression analysis (MRA). The results of data processing show that the work-family conflict and burnout variables have a positive effect on turnover intention, and burnout is able to moderate and strengthen the influence that occurs between work-family conflict on turnover intention. Keywords: Work-Family Conflict; Burnout; Turnover Intention.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN ]]>
<![CDATA[Ida Bagus Kade Yogi Mahendra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[We (the editorial board and management team) found that the article was published in volume 9 Number 1 (2014). We decided that the article was revoked.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN ]]>
<![CDATA[Ida Bagus Kade Yogi Mahendra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a prediction tool for the users . The foregoing reflects the importance of timeliness annual financial statements to the public and the company is not expected to delay the presentation of its financial statements . The population in this study are all banking companies listed in Indonesia Stock Exchange 2009-2012. The number of samples used in this study was 92. Data analysis techniques used to solve this problem is binary logistic analysis. Based on the analysis results it is known that the independent commissioner , institusonal ownership as a proxy form of corporate governance and profitability, as well as the liquidity effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012 . While the firm size has no effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012]]>
<![CDATA[Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology ]]>
<![CDATA[Komang Desi Adi Pratiwi]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v27.i03.p11
<![CDATA[This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability sampling for employees. The results of the study show that the performance from financial perspective seen from the liquidity ratio and the capital adequacy ratio has reached the ideal standards and the profitability ratio has not reached the ideal standards. The performance of the customer perspective and the internal business process perspective show good results. The performance of learning and growth perspectives seen from the level of employee satisfaction and the level of employee productivity is good, but the employee retention rate shows results that have not been classified as good. This research is expected to be used as a reference for cooperatives to plan the right strategy in the future.Keywords: Performance; balanced scorecard; financial technology]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[I Putu Putra Wasista]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v29.i03.p02
<![CDATA[Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value. Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.]]>
<![CDATA[Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19 ]]>
<![CDATA[Putu Diah Septa Kristya Astagina]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i02.p13
<![CDATA[During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.]]>
<![CDATA[PENGARUH PENGUMUMAN RIGHT ISSUE PADA ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ]]>
<![CDATA[Ni Putu Sentia Dewi I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 3 No 3 (2013) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[ABSTRAK Right issue merupakan salah satu peristiwa yang informasinya dipublikasikan sebagai suatu pengumuman yang dapat digunakan untuk melihat reaksi pasar. Reaksi pasar ini diukur dengan abnormal return dan volume perdagangan saham. Penelitian ini menggunakan uji paired sample t-test untuk menguji pengaruh pengumuman right issue terhadap abnormal return dan volume perdagangan saham dengan sampel sebanyak 41 perusahaan dari tahun 2009 sampai dengan tahun 2011, dimana periode pengamatan yang digunakan adalah 5 hari sebelum dan 5 hari sesudah pengumuman. Berdasarkan hasil analisis data ditemukan bahwa pengumuman right issue tidak berpengaruh signifikan terhadap abnormal return perusahaan-perusahaan yang melakukan right issue namun berpengaruh secara signifikan terhadap volume perdagangan saham. Kata Kunci: Right Issue, Abnormal Return, Volume Perdagangan Saham]]>
<![CDATA[Pengaruh Tingkat Kesulitan Keuangan dan Konflik Kepentingan pada Konservatisme Akuntansi dengan Risiko Litigasi Sebagai Pemoderasi ]]>
<![CDATA[Ni Komang Purwanita Wisuandari]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v23.i02.p27
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh tingkat kesulitan keuangan dan konflik kepentingan pada konservatisme akuntansi. Selain itu, penelitian ini juga bertujuan untuk memperoleh bukti empiris risiko litigasi memoderasi pengaruh tingkat kesulitan keuangan dan konflik kepentingan pada konservatisme akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 100 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa tingkat kesulitan keuangan berpengaruh negatif pada konservatisme akuntansi, konflik kepentingan tidak berpengaruh pada konservatisme akuntansi, risiko litigasi tidak mampu memoderasi hubungan tingkat kesulitan keuangan pada konservatisme akuntansi, dan risiko litigasi mampu memoderasi hubungan konflik kepentingan pada konservatisme akuntansi.]]>
<![CDATA[Pengaruh Profitabilitas, Kebijakan Utang, dan Kebijakan Dividen Terhadap Nilai Perusahaan ]]>
<![CDATA[I Gede Eka Kurniawan]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i03.p10
<![CDATA[The purpose of this study is to examine the effect of profitability, debt policy, and dividend policy on firm valueThe sampling method used was purposive sampling with the number of samples obtained was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that profitability had a positive effect on firm value. This shows that the higher the profitability, the higher the value of the company. Debt policy does not affect the value of the company. This shows that the high level of debt to equity ratio does not have implications for the high and low value of the company. Dividend policy has a positive effect on company value. This shows that increasing dividend payments will increase the value of the company. Keywords : Profitability, debt policy, dividend policy, company value.]]>
